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good morning everyone i would like to welcome you all and thank you for joining us today for our presentation my name is gabriel anaya i am a assistant bureau chief in our albuquerque district office and youre joining us today for the cros one new business workshop uh its basically taxes and filing requirements for new businesses presented by the taxation and revenue department in our out in compliance division i would like to mention a couple of things before seems to be a delay in my slide movement here apologize for that okay so a couple things um we do have some information as far as contacts during the course of this presentation there will not be an option to ask questions so any questions about this workshop i would like to let you know that you can refer your questions to a new business email which is on this slide here as new business new dot business at state m or you can contact our call center at 1-866-285-2996 and i know that the department sends out a variety of other c